https://www.taxtmi.com/caselaws?id=92385 Where export obligation under the DEEC scheme was validly extended by the competent export authority and then fulfilled within the extended period, customs exemption could not be denied merely because the original deadline had expired. The Tribunal also followed the settled view taken in the assessee's earlier appeal, applying judicial discipline to the same issue. On that basis, customs duty, interest, and penalty were held not leviable, the impugned order was set aside, and relief was granted to the assessee. en-us Fri, 06 Aug 1999 00:00:00 +0530 Tue, 01 Nov 2011 12:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92385 Where export obligation under the DEEC scheme was validly extended by the competent export authority and then fulfilled within the extended period, customs exemption could not be denied merely because the original deadline had expired. The Tribunal also followed the settled view taken in the assessee's earlier appeal, applying judicial discipline to the same issue. On that basis, customs duty, interest, and penalty were held not leviable, the impugned order was set aside, and relief was granted to the assessee. Case-Laws Customs Fri, 06 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92385